Legislation passed to encourage giving in the wake of Hurricane Katrina will make 2005 the best year for charities in U.S.,history,

Leo Arnoult, past chairman of Giving USA and president of his own consultancy, said all signs indicate that there should be a healthy increase over last years total charitable donations even to charities that had nothing to do with Katrina.

Many charities received windfalls of $5m to $15m, consultants say.   The down side for the US government is a loss in tax revenue that could go as high as $10bn.

It all ends tomorrow.Will the ACS gets its share?